​29 July 2025 

In the months of April to June 2025, nineteen (19) local companies were ordered to settle fines at the Magistrate’s Court for failing to comply with Section 52(1) of Income Tax Act (Chapter 35), which is failing to submit Income Tax Returns for the relevant Financial Years:

• Tasfia-Tasrif Sdn Bhd was fined BND5,000 for failing to submit Income Tax Returns for the Financial Years ended 31 December 2016, 2017, 2018, 2019 and 2020; 
• Tecomarine Offshore Sdn Bhd and ADTC Sdn Bhd were each fined BND5,000 for failing to submit Income Tax Returns for the Financial Years ended 31 December 2018, 2019, 2020, 2021 dan 2022; 
• Syarikat Permai Jaya Sdn Bhd, Tegap Harta Bumi Sdn Bhd and Syarikat Pg Hj Damit Pg Hj Abd Wahab Sdn Bhd were each fined BND5,000 for failing to submit Income Tax Returns for the Financial Years ended 31 December 2015, 2016, 2017, 2018 and 2019; 
• Gen Supply Sdn Bhd was fined BND4,000 for failing to submit Income Tax Returns for the Financial Years ended 31 December 2015, 2016, 2017, 2018 and 2019; 
• Cris Yhene Welding & Construction Sdn Bhd and UA’s Technology Sdn Bhd were each fined BND4,000 for failing to submit Income Tax Returns for the Financial Years ended 31 December 2016, 2017, 2018 and 2019;
• Biswas Sdn Bhd was fined BND2,000 for failing to submit Income Tax Returns for the Financial Years ended 31 December 2018 and 2019; 
• Ah Consultancy Sdn Bhd was fined BND1,600 for failing to submit Income Tax Return for the Financial Year ended 31 December 2018 and 2019; Manria Sdn Bhd was fined BND1,500 for failing to submit Income Tax Return for the Financial Year ended 31 December 2019; 
• Seri Zinary Sdn Bhd, Hakmah Jaya Sdn Bhd, Zayed Sdn Bhd, M.H. Bhuiyan Sdn Bhd, Paintmart Sdn Bhd, Yewann Food Sdn Bhd and Perusahaan Sariah dan Anak-Anak Sdn Bhd were each fined BND1,000 for failing to submit Income Tax Return for the Financial Year ended 31 December 2019. 

Revenue Division, Ministry of Finance and Economy would like to remind that companies registered under the Companies Act, Chapter 39 are required to submit their Income Tax Returns latest by 30th June of the relevant Year of Assessment as required under Section 52(1) of the Income Tax Act (Chapter 35). If companies are found guilty for failing to submit Income Tax Returns, along with settling the fines imposed by the Courts, they are still required to submit their outstanding Income Tax Returns and pay outstanding tax amount with penalties which is imposed at maximum 17% of the outstanding tax, where applicable.

-ENDS- 

Prepared by: Revenue Division 

Ministry of Finance and Economy 

Negara Brunei Darussalam 

Email: revenue@mofe.gov.bn 

Reference: H/KORP/27 

Date: 04 Safar 1447H 29 July 2025M